Transcription of Resident or Nonresident Alien Decision Chart
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Resident or Nonresident Alien Decision Chart
L-2 Resident or Nonresident Alien Decision ChartDetermine residency status for federal income tax 1 Were you a lawful permanent Resident of the United States (had a green card ) at any time during the current tax year?YES Resident Alien for tax purposes , NO Go to Step 2step 2 Were you physically present in the United States on at least 31 days during the current tax year? YES Go to Step 3NO Nonresident Alien for tax purposes 5step 3 Were you physically present in the United States on at least 183 days during the 3-year period consisting of the current tax year and the preceding 2 years, counting all days of presence in the current tax year, 1/3 of the days of presence in the first preceding year, and 1/6 of the days of presence in the second preceding year?
See Substantial Presence Test under Resident Aliens and First Year Choice under Dual Status Aliens in Publication 519. (Out of Scope) 5 Nonresident students from Barbados, Hungary, and Jamaica, as well as trainees from Jamaica, may qualify for an election to be treated as a U.S. Resident for tax purposes under their tax treaty provisions with ...
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